https://www.taxtmi.com/circulars?id=54594 Excise duty is levied only on readymade garments and made up textile articles that bear or are sold under a brand name and meet the retail price threshold. Activities such as affixing a brand, labeling, relabeling, repacking from bulk to retail packs, or other treatments that make the product marketable amount to manufacture. Retailers who only stick a retail price on goods purchased from the open market without branding or such treatments are not liable. Specified exemptions apply based on retail price and aggregate clearances, and field visits to retail outlets are restricted absent specific inputs of evasion. en-us Tue, 14 Jun 2016 00:00:00 +0530 Wed, 15 Jun 2016 10:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=54594 Excise duty is levied only on readymade garments and made up textile articles that bear or are sold under a brand name and meet the retail price threshold. Activities such as affixing a brand, labeling, relabeling, repacking from bulk to retail packs, or other treatments that make the product marketable amount to manufacture. Retailers who only stick a retail price on goods purchased from the open market without branding or such treatments are not liable. Specified exemptions apply based on retail price and aggregate clearances, and field visits to retail outlets are restricted absent specific inputs of evasion. Circulars Central Excise Tue, 14 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/circulars?id=54594